Affixation of Arizona Tax Stamps to Cigarette Packages for Retail Sale and Various Issues of Cigarette Distributors and Retailers Related to the Nature and Handling of Tax Stamps After Affixation

Procedure for Requesting Distributor-to-Distributor Transfers of Unstamped Cigarettes under Arizona Revised Statutes (“A.R.S.”) § 42-3203(D)

Procedure for a Tobacco Distributor’s Post-Revocation Disposition of Tax Stamps and Untaxed Tobacco Products

Superseded and rescinded on 12/15/2015 – see LTP 15-3

Procedure for Requesting Authorization to Submit Alternate Proof to Establish Entitlement to a Rebate of Taxes Paid on Tobacco Products (This procedure supersedes Arizona Luxury Tax Procedure LTP 15-2)

Procedure for the Calculation of Luxury Tax on Tobacco Products Other Than Cigarettes